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4                                                                                                                                                                  4
5  CIT-120APT                                                ALLOCATION AND APPORTIONMENT                                                                          5
6                                                                                                                                                                  6
        Form CIT-120 W                                       FOR MULTISTATE BUSINESSES                                                               2023
7                                                            This  form  is  used by  corporations that  are subject to  tax  in more than one  state  to  allocate and 7
8  FEIN                                                      apportion  their income to the State of West Virginia.  Complete  and  attach to Form CIT-120. 8
                                                             See instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3.
9                                                            APT SCHEDULE A1 EVERYWHERE                                                                            9
10      ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)                                                                                     10
11 TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                                               Column 3     11
                                                             GROSS INCOME     RELATED EXPENSES                                                       NET INCOME
12                                                                                                                                                                12
13 1. Rents.................................................              .00                  .00                                                             .00 13
14                                                                                                                                                                14
15 2. Royalties..........................................                 .00                  .00                                                             .00 15
16                                                                                                                                                                16
17 3. Capital gains/losses..........................                      .00                  .00                                                             .00 17
18                                                                                                                                                                18
19 4. Interest..............................................              .00                  .00                                                             .00 19
20                                                                                                                                                                20
21 5. Dividends..........................................                 .00                  .00                                                             .00 21
22                                                                                                                                                                22
23 6. Patent/copyright royalties................                          .00                  .00                                                             .00 23
24                                                                                                                                                                24
   7. Gain – sale of natural resources 
25   (IRC Sec. 631 (a)(b))........................                        .00                  .00                                                             .00 25
26                                                                                                                                                                26
   8. Income  from  nonunitary  sources     
27     reported on the schedule K-1C..........                                                                                                                 .00 27
28                                                                                                                                                                28
29 9.  Nonbusiness income/loss – Sum of lines 1 through 8, of Column 3. Enter total of Column 3 on Schedule 2, line 5                                             29
                                                                                                                                                               .00
30                                                           APT SCHEDULE A2 WEST VIRGINIA                                                                        30
31      ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)                                                                                     31
32 TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                                               Column 3     32
                                                             GROSS INCOME     RELATED EXPENSES                                                       NET INCOME
33                                                                                                                                                                33
34 1. Rents................................................               .00                  .00                                                             .00 34
35                                                                                                                                                                35
36 2. Royalties...........................................                .00                  .00                                                             .00 36
37                                                                                                                                                                37
38 3. Capital gains/losses..........................                      .00                  .00                                                             .00 38
39                                                                                                                                                                39
40 4. Interest.............................................               .00                  .00                                                             .00 40
41                                                                                                                                                                41
42 5. Dividends..........................................                 .00                  .00                                                             .00 42
43                                                                                                                                                                43
44 6. Patent/copyright royalties................                          .00                  .00                                                             .00 44
45                                                                                                                                                                45
   7. Gain – sale of natural resources 
46   (IRC Sec. 631 (a)(b))........................                        .00                  .00                                                             .00 46
47                                                                                                                                                                47
   8. Income from nonunitary  sources 
48     reported on the schedule K-1C.........                                                                                                                  .00 48
49                                                                                                                                                                49
50 9. Nonbusiness income/loss – Sum of lines 1 through 8, of Column 3. ...................................................................                     .00 50
51                                                                                                                                                                51
52 10. Less cost of West Virginia water/air pollution control facilities this year................................................................             .00 52
53                                                                                                                                                                53
54 11. Federal depreciation/amortization on those facilities this year..............................................................................           .00 54
55                                                                                                                                                                55
56 12. Federal depreciation/amortization on such facilities expensed in prior year.........................................................                    .00 56
57                                                                                                                                                                57
58 13. Net nonbusiness income/loss allocated to West Virginia (sum of lines 9 through 12, Column 3. Enter on Schedule 2, Line 9)                               .00 58
59                                                                                                                                                                59
60                                                                                                                                                                60
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63                                                                            *B30202309W*                                                                        63
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4                                                                                                                                                     4
5  (CIT-120APT) W                                                                                                                                     5
6                                                                                                                                                     6
   FEIN                                                                     FAILURE TO COMPLETE CIT-120APT,  
7                                                                           SCHEDULE B WILL RESULT IN                                                 7
8                                                               100% APPORTIONMENT TO WEST VIRGINIA                                                   8
9                                                                                                                                                     9
10                                                                                                                                                    10
                                                      APT SCHEDULE B 
11                APPORTIONMENT FACTORS FOR MULTISTATE BUSINESS (§11-24-7)                                                                            11
12                                                                                                                                                    12
13                                                PART 1 – REGULAR FACTOR                                                                             13
14 Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.                                                                           14
15 Enter Column 3 on Form CIT-120, Schedule 2, line 7                                                                                                 15
16                                                                                                                                                    16
                                                      Column 1              Column 2               Column 3
17                                                West Virginia             Everywhere Decimal Fraction (6 digits)                                    17
18      SALES                                                                                                                                         18
19                                                              .00                    .00       .                                                    19
20                                                                                                                                                    20
21                                                                                                                                                    21
22                                                                                                                                                    22
23                  PART 2 – MOTOR CARRIER FACTOR (§11-24-7A)                                                                                         23
24                                                                                                                                                    24
   Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
25 Enter Column 3 on Form CIT-120, Schedule 2, line 7                                                                                                 25
26                                                                                                                                                    26
                                                      Column 1              Column 2               Column 3
27                                                West Virginia             Everywhere Decimal Fraction (6 digits)                                    27
28 VEHICLE MILEAGE                                                                                                                                    28
29                                                                                           .                                                        29
30                                                                                                                                                    30
31                                                                                                                                                    31
32                                                                                                                                                    32
33                PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)                                                                                  33
34 Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.                                                                           34
35 Enter Column 3 on CIT-120, Schedule 2, line 7.                                                                                                     35
36                                                                                                                                                    36
                                                      Column 1              Column 2               Column 3
37                                                West Virginia             Everywhere Decimal Fraction (6 digits)                                    37
38 GROSS RECEIPTS                                                                                                                                     38
39                                                              .00                    .00       .                                                    39
40                                                                                                                                                    40
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63                                                                          *B30202310W*                                                              63
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